# Finance Act 2008, Paragraph 60


In section 372 (withdrawal or reduction of community investment tax relief), insert at the end—
“(4) An assessment under this paragraph may be made at any time not more than 6 years after the end of the tax year for which the relief was obtained.
(5) Subsection (4) is without prejudice to section 36(1A) of TMA 1970 (loss of tax brought about deliberately etc).”

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/39/paragraph/60 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-39/paragraph-60
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.